The Canada Child Benefit (CCB) is a monthly tax-free payment from the Canada Revenue Agency to families who care for children under 18. The benefit amount depends on the number and age of children and the family’s adjusted family net income (AFNI). It is administered under the Income Tax Act and calculated annually, with a new benefit year running from July to June based on the prior year’s tax return.
The 2025-26 benefit year (July 2025 to June 2026) uses 2024 income tax returns to determine payment amounts. Families must file their annual tax return — even with zero income — to receive CCB payments.
Quick Answer
For the 2025-26 benefit year, the maximum CCB is $7,997 per year ($666.42/month) for each child under 6, and $6,748 per year ($562.33/month) for each child aged 6 to 17. At an AFNI of $36,502 or less, families receive the full maximum. The benefit phases out as income rises above that threshold.
2025-26 Maximum Annual Amounts
| Child’s age | Maximum annual CCB | Maximum monthly |
|---|---|---|
| Under 6 | $7,997 | $666.42 |
| 6 to 17 | $6,748 | $562.33 |
Phase-Out Schedule
The CCB phases out in two stages as AFNI increases:
| AFNI range | 1 child | 2 children | 3 children | 4+ children |
|---|---|---|---|---|
| $36,502 to $79,087 | 7.0% | 13.5% | 19.0% | 23.0% |
| Over $79,087 | 3.2% | 5.7% | 8.0% | 9.5% |
The phase-out rates apply to the income above each threshold. The Phase 1 reduction is calculated first on income between $36,502 and $79,087. The Phase 2 rate then applies to all income above $79,087, replacing Phase 1 for that portion.
Worked Example
Family with 2 children (ages 3 and 8), AFNI $60,000:
- Maximum CCB: $7,997 (child under 6) + $6,748 (child 6-17) = $14,745
- Income above Phase 1 threshold: $60,000 – $36,502 = $23,498
- Phase 1 reduction (2 children = 13.5%): $23,498 x 13.5% = $3,172
- Annual CCB: $14,745 – $3,172 = $11,573
- Monthly payment: $11,573 / 12 = $964.42
Child Disability Benefit
Families whose child qualifies for the Disability Tax Credit may also receive the Child Disability Benefit (CDB) on top of the CCB. For 2025-26, the CDB maximum is $3,322 per year per eligible child, subject to its own phase-out schedule starting at $79,087 AFNI.
Indexation
CCB amounts and income thresholds are indexed to inflation each July 1. The 2025-26 figures above applied from July 2025. New amounts for the 2026-27 benefit year (based on 2025 tax returns) take effect July 2026 and will reflect CPI adjustment.
Eligibility
To receive CCB, the primary caregiver must be a Canadian citizen, permanent resident, protected person, temporary resident with 18 months of residency, or an Indigenous person as defined under the Indian Act. The child must live with the applicant and be under 18. Shared custody arrangements result in each parent receiving 50% of the CCB amount.
Edge Cases and Rules
- Newcomers to Canada can apply for CCB once eligible for residency status. Payments are retroactive to the date eligibility began, up to 10 years.
- Separated parents share CCB if custody is 50/50. The parent with more than 50% physical custody receives the full CCB. Disputes must be reported to CRA, which uses shared custody criteria from the Income Tax Act.
- CCB payments are tax-free and do not count as income for GIS, provincial social assistance, or other income-tested programs.
- AFNI includes both spouses’ net income in the case of a married or common-law couple. A couple where one earns $120,000 and the other earns $0 uses $120,000 as the AFNI for CCB purposes.
Frequently asked questions
- What is the maximum Canada Child Benefit in 2025-26?
- The maximum CCB for the 2025-26 benefit year is $7,997 per year ($666.42/month) for each child under 6, and $6,748 per year ($562.33/month) for each child aged 6 to 17. Families with AFNI at or below $36,502 receive the full maximum.
- How is the CCB calculated?
- Start with the maximum annual amount for your children's ages. Subtract the phase-out reduction based on family AFNI: 7-23% of income between $36,502 and $79,087 (depending on number of children), then 3.2-9.5% of income above $79,087. The result is divided by 12 for monthly payments.
- At what income does CCB stop?
- CCB phases out gradually — it does not stop at a single threshold. At high incomes (well above $150,000 for most family sizes), the benefit reaches zero. A single-child family sees CCB reach zero at roughly $190,000 AFNI. Two children reach zero near $230,000. Use the calculator for your specific situation.
- Is the Canada Child Benefit taxable?
- No. CCB payments are completely tax-free. They do not appear as income on your T1 return and do not affect eligibility for GST/HST credit, GIS, provincial social assistance, or other income-tested benefits.
- Do I need to apply for CCB every year?
- You must apply once when you first become eligible (using CRA My Account, My Benefits CRA app, or form RC66). After that, CRA automatically recalculates your benefit each July based on your most recently filed tax return. Filing your return on time each year is required to maintain payments.
- What happens in shared custody?
- When children spend at least 40% of their time with each parent, CRA considers it shared custody. Each parent receives 50% of the CCB that would otherwise be payable. Each parent must separately apply and report the shared custody arrangement to CRA.
- How does AFNI affect CCB for couples?
- Adjusted family net income (AFNI) is the combined net income of both spouses or common-law partners as reported on their T1 returns. A couple where one spouse earns $80,000 and the other earns $40,000 uses $120,000 as the AFNI for CCB calculation.
- What is the Child Disability Benefit?
- The Child Disability Benefit (CDB) is an additional tax-free amount paid with the CCB for children who qualify for the Disability Tax Credit (DTC). For 2025-26, the maximum CDB is $3,322 per eligible child per year, with its own phase-out starting at $79,087 AFNI.
- When are CCB payments made?
- CCB is paid monthly, typically on the 20th of each month. A new benefit year begins in July, with amounts recalculated based on the prior year's tax returns. Payment dates are published by CRA each year.
- Can newcomers to Canada receive CCB?
- Yes. Newcomers who meet the residency requirements (Canadian citizen, permanent resident, protected person, or temporary resident after 18 months) can apply for CCB. Payments can be backdated up to 10 years from the application date, so it is important to apply promptly after becoming eligible.